Find
The registered supplier usually generates the e-way bill. If he does not, the registered recipient or the transporter can. When a registered buyer receives goods from an unregistered seller, the buyer generates it.
GST
Who generates the e-way bill
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Provisions
Rule 138, CGST Rules 2017
Analysis
Example: a Mumbai buyer collects goods in his own tempo from an unregistered artisan in Thane worth Rs 70,000; the buyer generates the e-way bill as recipient. If a transporter is given goods without one, he can generate it on the authority of the consignor. E-commerce operators and courier companies may generate it in some cases.
Close
- Agree in the order who will generate the e-way bill
- Supplier generates by default
- Buyer generates for purchases from unregistered sellers
- Transporter generates if authorised and none exists
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